Accounting Information Systems Alignment and SMEs Performance: A Literature Review

International Journal of Management, Economics and Social Sciences, Vol. 4(2), p. 58, 2015

13 Pages Posted: 19 Jun 2015

See all articles by Dekeng Setyo Budiarto

Dekeng Setyo Budiarto

PGRI University

. Rahmawati

Sebelas Maret University - Faculty of Economics and Business

M. Agung Prabowo

Sebelas Maret University

Date Written: June 15, 2015

Abstract

This paper explored the empirical research investigating the relationship between Accounting Information Systems (AIS) alignment and Small and Medium Enterprises (SMEs) performance. Literature shows that AIS alignment is influenced by organizational characteristics, individual characteristics and situational factors which affect SMEs performance. The associate between AIS alignment and firm performance is also discussed in this paper. This paper explores the motivation and contribution of previous researches to identify the gaps for the future studies.

Keywords: Accounting information systems, alignment, small and medium enterprises, firm performance, organizational characteristics, individual characteristics

JEL Classification: L86, M15, M41

Suggested Citation

Budiarto, Dekeng Setyo and Rahmawati, . and Prabowo, M. Agung, Accounting Information Systems Alignment and SMEs Performance: A Literature Review (June 15, 2015). International Journal of Management, Economics and Social Sciences, Vol. 4(2), p. 58, 2015, Available at SSRN: https://ssrn.com/abstract=2619927

Dekeng Setyo Budiarto (Contact Author)

PGRI University ( email )

30116
Indonesia

. Rahmawati

Sebelas Maret University - Faculty of Economics and Business ( email )

Jl. Ir. Sutamo 36 A
Surakarta, ID Jawa Tengah 57771
Indonesia

M. Agung Prabowo

Sebelas Maret University ( email )

Jl. Ir. Sutami 36A
Kentingan
Surakarta, Jawa Tengah 57126
Indonesia

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